Please use this identifier to cite or link to this item:
https://ah.lib.nccu.edu.tw/handle/140.119/102167| 題名: | On the Reform of Mainland China`s Value-Added Tax System | 作者: | Yeh, Chang-mei | 關鍵詞: | VAT;the revenue-sharing system;tax credits;price deregulations;the Parato resources allocation efficiency;tax elasticity coefficient | 日期: | Jan-1997 | 上傳時間: | 22-Sep-2016 | 摘要: | On January 1, 1994, mainland China replaced its industrial and commercial consolidated tax system with a circulation tax system consisting of value-added tax (VAT), business tax, and consumption tax. Under the revenue-sharing financial system, the central government`s share of VAT levies is 75 percent and local governments` share is 25 percent. As over 60 percent of mainland China`s tax revenues have come from VAT, controlling central and local tax sources has become a serious challenge. | 關聯: | Issues & Studies,33(1),64-86 | 資料類型: | article |
| Appears in Collections: | 期刊論文 |
Files in This Item:
| File | Description | Size | Format | |
|---|---|---|---|---|
| 33(1)-64-86.pdf | 1.94 MB | Adobe PDF2 | View/Open |
Google ScholarTM
Check
Items in DSpace are protected by copyright, with all rights reserved, unless otherwise indicated.